Najważniejsze polskie spółki giełdowe w Internecie -analiza zakresu ujawnień
Leading Polish joint-stock companies on the Internet - the analysis of the scope of disclosure
Author(s): Marta SikorskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Generally, disclosure can be categorized as mandatory or voluntary. Stock exchange companies are obliged to present much morę financial data in comparison with other entities. This paper analyses the extent of financial information disclosure on the Internet by the largest stock exchange companies in Poland. This study examines whether WIG 20 companies had a website, what was its content, timeliness and the degree of user's support.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2002
- Issue No: 10
- Page Range: 140-150
- Page Count: 11
- Language: Polish